Objectivity and the role of history in the development and review of accounting standards

Considers what role history plays in the US accounting standard‐setting process and how this role may be constrained by an emphasis on objectivity and an adherence to a positivistic view of bureaucratic decision making. Explores the role history could play in the development and review of accounting standards and, in particular, how history might contribute to pluralizing the past, problematizing the present and revisioning the future.

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Year of publication:	1996
Authors:	Young, Joni J. ; Mouck, Tom
Published in:	Accounting, Auditing & Accountability Journal. - MCB UP Ltd, ISSN 2051-3151, ZDB-ID 2018956-4. - Vol. 9.1996, 3, p. 127-147
Publisher:	MCB UP Ltd
Subject:	Accounting standards \| Decision making \| Development \| History \| Standards \| USA

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Type of publication:	Article
Type of publication (narrower categories):	research-article
Language:	English
Other identifiers:	10.1108/09513579610122036 [DOI]
Source:	Other ZBW resources

Persistent link: https://www.econbiz.de/10014641561